Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Where a show cause notice was uploaded on the GST portal's "Additional Notices Tab" before the tab was made visible and the taxpayer did not become aware of it, such portal-only uploading was held to have denied a meaningful opportunity of hearing, vitiating the adjudication; consequently, the demand order was set aside and the matter remanded for fresh adjudication after permitting a reply and ensuring hearing notices are also communicated by email. The Court also noted a prima facie contention of duplication of demand, potentially supported by the amendment to Section 16(4) of the CGST Act, 2017, to be examined on remand. Relief was made conditional on payment of costs. - HC
Where a show cause notice was uploaded on the GST portal's "Additional Notices Tab" before the tab was made visible and the taxpayer did not become aware of it, such portal-only uploading was held to have denied a meaningful opportunity of hearing, vitiating the adjudication; consequently, the demand order was set aside and the matter remanded for fresh adjudication after permitting a reply and ensuring hearing notices are also communicated by email. The Court also noted a prima facie contention of duplication of demand, potentially supported by the amendment to Section 16(4) of the CGST Act, 2017, to be examined on remand. Relief was made conditional on payment of costs. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
